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Whether best judgement can be done by assessing authority totally arbitrarily i.e. based on his guess work?

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..... 17 - Assessment No. There are many judgements to support that the assessing authority can not arbitrarily make the best judgement. In the case of Kachwala Gems [ 2006 (12) TMI 83 - SUPREME .....

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..... nd it is the assessee himself who is to blame as he did not submit proper accounts. In the case of Dhakeswari Cotton Mills [ 1954 (10) TMI 12 - SUPREME Court ], it was held that technical rules of .....

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